F1PART 8BTrading profits taxable at the Northern Ireland rate
F2CHAPTER 14AOrchestra tax relief
Orchestra tax relief
357UNOrchestra tax credit: Northern Ireland supplementary deduction ignored
For the purpose of determining the available loss of a company under section 1217RH of CTA 2009 (amount of surrenderable loss) for any accounting period, any Northern Ireland supplementary deduction made by the company in the period (and any Northern Ireland supplementary deduction made in any previous accounting period) is to be ignored.